Lloyd's produces and sells tennis rackets. The company requires that 22% of the next months projected sales (in units) are on hand at the end of each month. Lloyd's budgeted sales over the next four months are as follows:

	January	February	March	April
Budgeted Sales (in tennis rackets)	120,000	160,000	160,000	120,000

Based on this information, what would be budgeted production in number of units for March? Assume that the production policy has been followed to-date.

Round your answer to the nearest whole number.